Educational Information Only
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What is the VAT rate in Thailand and who pays it?
Thailand's VAT rate is 7% (reduced from the standard 10% rate). It applies to most goods and services. Businesses with annual revenue over THB 1.8 million must register for VAT.
Detailed Answer
Thailand's Value Added Tax (VAT): **Rate:** 7% (temporarily reduced from the statutory 10% rate — this reduction has been continuously extended since 1999). **Who must register:** Businesses with annual revenue exceeding THB 1.8 million. **What's subject to VAT:** - Sale of goods in Thailand - Provision of services in Thailand - Import of goods **What's VAT-exempt:** - Unprocessed agricultural products - Newspapers, magazines, textbooks - Medical and healthcare services from public facilities - Domestic transportation - Rental of immovable property - Educational services from government institutions **For tourists:** You can claim a 7% VAT refund on purchases over THB 2,000 from participating stores. Apply at the airport before departure. **For businesses:** Monthly VAT filing by the 15th of the following month. Input VAT on business purchases can be credited against output VAT collected.
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